| Autor: |
Höber, Angelika, Pergler, Elisabeth, Weitlaner, Doris, Grahsl, Hans-Peter |
| Předmět: |
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| Zdroj: |
TQM Journal; 2015, Vol. 27 Issue 2, p231-246, 16p |
| Abstrakt: |
Purpose -- The purpose of this paper is to present the evaluation results of a novel performance measurement framework, which has been designed for the particular needs of small- and medium-sized enterprises (SMEs). Prior research indicated that performance measurement is not much engaged in SMEs. The proposed framework aims to address this by creating bottom-up measurement systems based on service delivery processes. The paper presents the framework as well as its tools and gives insights into both the evaluation and its results. Design/methodology/approach -- The framework and its tools have been evaluated in a first iteration of prototype implementation according to design science principles. Methodological triangulation was applied engaging participant observation, questionnaires, and formative evaluation. In the course of the evaluation the framework was assessed from a quality, user, and bird's eye perspective. Findings -- The evaluation results show that the application of the Technology Acceptance Model and goal setting theory did contribute to develop a performance measurement system (PMS) that is characterized by usefulness and ease of use. Deficiencies could be noted with regard to renowned quality criteria for PMS, especially concerning balance. First lessons learned are outlined. Originality/value -- The main contribution is the theory-driven development of the performance measurement framework and its corresponding tools. The application of this approach resulted in accepted tools and improvements of the motivational power of performance goals. This is important to overcome the current gap between research results and practical application of such frameworks and tools. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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